Part 10Special rules about charitable trusts etc
Gifts and other payments
521AF1Gifts under payroll deduction schemes: income tax liability and exemption
1
This section applies if gifts are made to charitable trusts by individuals and the gifts are donations for the purposes of Part 12 of ITEPA 2003 (payroll giving).
2
Income tax is charged on the gifts under this section.
3
It is charged on the full amount of the gifts arising in the tax year.
4
But a gift is not taken into account in calculating total income so far as it is applied to charitable purposes only.
5
The trustees of the charitable trust are liable for any tax charged under this section.